Capital Adequacy Ratio (CAR) & Liquidity disclosure: Unconsolidated
As at December 31st, 2019
1
CAPITAL ADEQUACY
2019
2018
Rupees in '000
Amount
9
10
11
Common Equity Tier 1 capital (CET1): Instruments and reserves
Fully Paid-up Capital/ Capital deposited with SBP
Balance in Share Premium Account
Reserve for issue of Bonus Shares
Discount on Issue of shares
General/ Statutory Reserves
Gain/(Losses) on derivatives held as Cash Flow Hedge
Unappropriated/unremitted profits/ (losses)
Minority Interests arising from CET1 capital instruments issued to third parties by consolidated bank subsidiaries (amount
allowed in CET1 capital of the consolidation group)
CET 1 before Regulatory Adjustments
Total regulatory adjustments applied to CET1 (Note 1.2.1)
Common Equity Tier 1
12
13
14
Additional Tier 1 (AT 1) Capital
Qualifying Additional Tier-1 capital instruments plus any related share premium
of which: Classified as equity
of which: Classified as liabilities
15
Additional Tier-1 capital instruments issued to third parties by consolidated subsidiaries (amount allowed in group AT 1)
16
17
18
19
20
of which: instrument issued by subsidiaries subject to phase out
AT1 before regulatory adjustments
Total regulatory adjustment applied to AT1 capital (Note 1.2.2)
Additional Tier 1 capital after regulatory adjustments
Additional Tier 1 capital recognized for capital adequacy
21
1
2
3
4
5
6
7
8
12,602,602
234,669
18,856,422
5,986,556
-
Amount
12,602,602
234,669
14,999,349
3,713,929
-
37,680,249
1,366,858
36,313,390
31,550,549
2,560,370
28,990,178
6,000,000
6,000,000
6,000,000
6,000,000
-
-
6,000,000
116,248
5,883,752
5,883,752
6,000,000
107,155
5,892,845
5,736,610
Tier 1 Capital (CET1 + admissible AT1) (11+20)
42,197,142
34,726,788
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Tier 2 Capital
Qualifying Tier 2 capital instruments under Basel III plus any related share premium
Tier 2 capital instruments subject to phaseout arrangement issued under pre-Basel 3 rules
Tier 2 capital instruments issued to third parties by consolidated subsidiaries (amount allowed in group tier 2)
of which: instruments issued by subsidiaries subject to phase out
General provisions or general reserves for loan losses-up to maximum of 1.25% of Credit Risk Weighted Assets
Revaluation Reserves (net of taxes)
of which: Revaluation reserves on fixed assets
of which: Unrealized gains/losses on AFS
Foreign Exchange Translation Reserves
Undisclosed/Other Reserves (if any)
T2 before regulatory adjustments
Total regulatory adjustment applied to T2 capital (Note 1.2.3)
Tier 2 capital (T2) after regulatory adjustments
Tier 2 capital recognized for capital adequacy
Portion of Additional Tier 1 capital recognized in Tier 2 capital
Total Tier 2 capital admissible for capital adequacy
TOTAL CAPITAL (T1 + admissible T2) (21+37)
3,190,400
1,226,892
2,080,597
3,614,888
1,534,291
275,169
6,773,058
6,773,058
6,773,058
6,773,058
48,970,200
3,988,800
857,589
309,161
5,155,550
236,626
4,918,924
4,918,924
156,235
5,075,159
39,801,947
39
Total Risk Weighted Assets (RWA) {for details refer Note 1.5}
366,106,330
318,091,569
40
41
42
43
44
45
46
47
48
49
50
51
Capital Ratios and buffers (in percentage of risk weighted assets)
CET1 to total RWA
Tier-1 capital to total RWA
Total capital to total RWA
Bank specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus any other buffer
requirement)
of which: capital conservation buffer requirement
of which: countercyclical buffer requirement
of which: D-SIB or G-SIB buffer requirement
CET1 available to meet buffers (as a percentage of risk weighted assets)
National minimum capital requirements prescribed by SBP
CET1 minimum ratio
Tier 1 minimum ratio
Total capital minimum ratio
Total Capital plus CCB* ratio
*CCB: Consisting of CET1 Only
-
9.92%
11.53%
13.38%
9.11%
10.92%
12.51%
8.500%
7.900%
2.500%
0.00%
0.00%
1.42%
1.900%
0.00%
0.00%
1.21%
6.00%
7.50%
10.00%
12.500%
6.00%
7.50%
10.00%
11.900%
2019
1.2
Regulatory Adjustments and Additional Information
1.2.1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
1.2.2
23
24
25
26
27
Common Equity Tier 1 capital: Regulatory adjustments
Goodwill (net of related deferred tax liability)
All other intangibles (net of any associated deferred tax liability)
Shortfall in provisions against classified assets
Deferred tax assets that rely on future profitability excluding those arising from temporary
differences (net of related tax liability)
Defined-benefit pension fund net assets
Reciprocal cross holdings in CET1 capital instruments of banking, financial and insurance entities
Cash flow hedge reserve
Investment in own shares/ CET1 instruments
Securitization gain on sale
Capital shortfall of regulated subsidiaries
Deficit on account of revaluation from bank's holdings of fixed assets/ AFS
Investments in the capital instruments of banking, financial and insurance entities that are outside
the scope of regulatory consolidation, where the bank does not own more than 10% of the issued
share capital (amount above 10% threshold)
Significant investments in the common stocks of banking, financial and insurance entities that are
outside the scope of regulatory consolidation (amount above 10% threshold)
Deferred Tax Assets arising from temporary differences (amount above 10% threshold, net of
related tax liability)
Amount exceeding 15% threshold
of which: significant investments in the common stocks of financial entities
of which: deferred tax assets arising from temporary differences
National specific regulatory adjustments applied to CET1 capital
Investments in TFCs of other banks exceeding the prescribed limit
Any other deduction specified by SBP (mention details)
Adjustment to CET1 due to insufficient AT1 and Tier 2 to cover deductions
Total regulatory adjustments applied to CET1
Additional Tier-1 & Tier-1 Capital: regulatory adjustments
Investment in mutual funds exceeding the prescribed limit [SBP specific adjustment]
Investment in own AT1 capital instruments
Reciprocal cross holdings in Additional Tier 1 capital instruments of banking, financial and
insurance entities
Investments in the capital instruments of banking, financial and insurance entities that are outside
the scope of regulatory consolidation, where the bank does not own more than 10% of the issued
share capital (amount above 10% threshold)
Significant investments in the capital instruments of banking, financial and insurance entities that
are outside the scope of regulatory consolidation
28
Portion of deduction applied 50:50 to Tier-1 and Tier-2 capital based on pre-Basel III treatment
which, during transitional period, remain subject to deduction from additional tier-1 capital
29
30
Adjustments to Additional Tier 1 due to insufficient Tier 2 to cover deductions
Total regulatory adjustment applied to AT1 capital
1.2.3
31
Tier 2 Capital: regulatory adjustments
Portion of deduction applied 50:50 to Tier-1 and Tier-2 capital based on pre-Basel III treatment
which, during transitional period, remain subject to deduction from tier-2 capital
2018
Amount
808,994
557,864
-
Rupees in '000
Amounts
subject to
Pre- Basel III
treatment*
Amount
741,361
575,824
447,948
-
-
-
-
-
795,237
1,366,858
2,560,370
116,248
-
107,155
-
-
-
-
-
-
-
-
-
116,248
-
107,155
-
32
Reciprocal cross holdings in Tier 2 instruments of banking, financial and insurance entities
-
33
Investment in own Tier 2 capital instrument
Investments in the capital instruments of banking, financial and insurance entities that are outside
the scope of regulatory consolidation, where the bank does not own more than 10% of the issued
share capital (amount above 10% threshold)
Significant investments in the capital instruments issued by banking, financial and insurance
entities that are outside the scope of regulatory consolidation
Total regulatory adjustment applied to T2 capital (sum of 31 to 35)
-
-
-
-
34
35
36
-
236,626
236,626
2019
2018
Rupees in '000
1.2.4
Additional Information
37
(i)
(ii)
Risk Weighted Assets subject to pre-Basel III treatment
Risk weighted assets in respect of deduction items (which during the transitional period
will be risk weighted subject to Pre-Basel III Treatment)
of which: deferred tax assets
of which: Defined-benefit pension fund net assets
(iii)
of which: Recognized portion of investment in capital of banking, financial and insurance
entities where holding is less than 10% of the issued common share capital of the entity
(iv)
of which: Recognized portion of investment in capital of banking, financial and insurance
entities where holding is more than 10% of the issued common share capital of the entity
38
39
40
41
42
43
44
Amounts below the thresholds for deduction (before risk weighting)
Non-significant investments in the capital of other financial entities
Significant investments in the common stock of financial entities
Deferred tax assets arising from temporary differences (net of related tax liability)
Applicable caps on the inclusion of provisions in Tier 2
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardized approach
(prior to application of cap)
Cap on inclusion of provisions in Tier 2 under standardized approach
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based
approach (prior to application of cap)
Cap for inclusion of provisions in Tier 2 under internal ratings-based approach
Amount
1,958,550
1,958,550
-
Amount
2,157,982
2,157,982
-
1,643,649
2,489,752
1,835,261
2,978,542
1,226,892
857,589
3,806,028
3,362,039
-
-
-
-
1.3
Capital Structure Reconciliation
(in thousand PKR)
Assets
Cash and balances with treasury banks
Balanced with other banks
Lending to financial institutions
Investments
Advances
Operating fixed assets
Deferred tax assets
Other assets & Assets Held for Sale
Total assets
Balance sheet as in
published financial
statements
2019
Under regulatory scope
of consolidation
2019
63,039,290
7,886,702
20,405,972
305,435,633
372,913,863
20,505,562
2,489,752
40,531,232
833,208,006
63,039,290
7,886,702
20,405,972
305,435,633
372,913,863
20,505,562
2,489,752
40,531,232
833,208,006
Liabilities & Equity
Bills payable
Borrowings
Deposits and other accounts
Sub-ordinated loans
Liabilities against assets subject to finance lease
Deferred tax liabilities
Other liabilities
Total liabilities
15,768,947
51,187,681
679,299,486
9,992,000
34,704,048
790,952,162
15,768,947
51,187,681
679,299,486
9,992,000
34,704,048
790,952,162
Share capital/ Head office capital account
Reserves
Unappropriated/ Unremitted profit/ (losses)
Minority Interest
Surplus on revaluation of assets
Total liabilities & equity
12,602,602
19,366,260
5,986,556
4,300,426
833,208,006
12,602,602
19,366,260
5,986,556
4,300,426
833,208,006
1.3
Capital Structure (contd)
Balance sheet as in
published financial
statements
2019
Assets
Cash and balances with treasury banks
Balanced with other banks
Lending to financial institutions
Investments
of which: Non-significant capital investments in capital of other financial institutions
exceeding 10% threshold
of which: significant capital investments in financial sector entities exceeding
regulatory threshold
of which: Mutual Funds exceeding regulatory threshold
of which: reciprocal crossholding of capital instrument CET 1
of which: reciprocal crossholding of capital instrument AT 1
of which: reciprocal crossholding of capital instrument Tier II
of which: others
Advances
63,039,290
7,886,702
20,405,972
305,435,633
116,248
557,864
304,761,520
372,913,863
-
shortfall in provisions/ excess of total EL amount over eligible provisions under IRB
Under regulatory scope
of consolidation
Reference
2019
63,039,290
7,886,702
20,405,972
305,435,633
-
a
-
b
116,248
557,864
304,761,520
372,913,863
-
c
d
d
d
e
f
general provisions reflected in Tier 2 capital
Fixed Assets
of which: Intangibles
Deferred Tax Assets
of which: DTAs excluding those pertaining to temporary differences
of which: DTAs arising from temporary differences below the threshold
of which: DTAs arising from temporary differences exceeding regulatory threshold
Other assets & Assets Held for Sale
of which: Goodwill
of which: Intangibles
of which: Defined-benefit pension fund net assets
Total assets
1,226,892
20,505,562
808,994
2,489,752
2,489,752
40,531,232
833,208,006
1,226,892
20,505,562
808,994
2,489,752
2,489,752
40,531,232
833,208,006
Liabilities & Equity
Bills payable
Borrowings
Deposits and other accounts
Sub-ordinated loans
of which: eligible for inclusion in AT1
of which: eligible for inclusion in Tier 2
Liabilities against assets subject to finance lease
Deferred tax liabilities
of which: DTLs related to goodwill
of which: DTLs related to intangible assets
of which: DTLs related to defined pension fund net assets
of which: other deferred tax liabilities
Other liabilities
Total liabilities
15,768,947
51,187,681
679,299,486
9,992,000
6,000,000
3,190,400
34,704,048
790,952,162
15,768,947
51,187,681
679,299,486
9,992,000
6,000,000
3,190,400
34,704,048
790,952,162
12,602,602
12,602,602
19,366,260
12,602,602
12,602,602
19,366,260
s
t
234,669
234,669
u
18,856,422
18,856,422
u
Share capital
of which: amount eligible for CET1
of which: amount eligible for AT1
Reserves
of which: portion eligible for inclusion in CET1-Balance in Share Premium Account
of which: portion eligible for inclusion in CET1-General/ Statutory Reserves (as disclosed
on Balance Sheet)
-
of which: portion eligible for inclusion in CET1-Reserve for issue of Bonus Shares
of which: portion eligible for inclusion in Tier 2
Unappropriated profit/ (losses)
Minority Interest
of which: portion eligible for inclusion in CET1
of which: portion eligible for inclusion in AT1
of which: portion eligible for inclusion in Tier 2
Surplus on revaluation of assets
of which: Revaluation reserves on Property
of which: Unrealized Gains/Losses on AFS
In case of Deficit on revaluation (deduction from CET1)
of which on Non-Banking Assets
Total liabilities & Equity
-
275,169
5,986,556
4,300,426
2,360,448 2,219,829
4,300,426
833,208,006
g
h
i
i
j
k
l
m
n
o
p
q
r
275,169
5,986,556
4,300,426
2,360,448
2,219,829
4,300,426
833,208,006
v
w
x
y
z
aa
ab
1.3
Capital Structure (contd)
Basel III Disclosure
Component of regulatory
Source based on
capital reported by bank
reference number
(amount in thousand PKR)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Common Equity Tier 1 capital (CET1): Instruments and reserves
Fully Paid-up Capital/ Capital deposited with SBP
Balance in Share Premium Account
Reserve for issue of Bonus Shares
General/ Statutory Reserves
Gain/(Losses) on derivatives held as Cash Flow Hedge
Unappropriated/unremitted profits/(losses)
Minority Interests arising from CET1 capital instruments issued to third party by
consolidated bank subsidiaries (amount allowed in CET1 capital of the consolidation
group)
CET 1 before Regulatory Adjustments
Common Equity Tier 1 capital: Regulatory adjustments
Goodwill (net of related deferred tax liability)
All other intangibles (net of any associated deferred tax liability)
Shortfall of provisions against classified assets
Deferred tax assets that rely on future profitability excluding those arising from temporary
differences (net of related tax liability)
Defined-benefit pension fund net assets
Reciprocal cross holdings in CET1 capital instruments
Cash flow hedge reserve
Investment in own shares/ CET1 instruments
Securitization gain on sale
Capital shortfall of regulated subsidiaries
Deficit on account of revaluation from bank's holdings of property/ AFS
Investments in the capital instruments of banking, financial and insurance entities that are
outside the scope of regulatory consolidation, where the bank does not own more than
10% of the issued share capital (amount above 10% threshold)
Significant investments in the capital instruments issued by banking, financial and
insurance entities that are outside the scope of regulatory consolidation (amount above
10% threshold)
Deferred Tax Assets arising from temporary differences (amount above 10% threshold,
net of related tax liability)
Amount exceeding 15% threshold
of which: significant investments in the common stocks of financial entities
of which: deferred tax assets arising from temporary differences
National specific regulatory adjustments applied to CET1 capital
Investment in TFCs of other banks exceeding the prescribed limit
Any other deduction specified by SBP
Regulatory adjustment applied to CET1 due to insufficient AT1 and Tier 2 to cover
deductions
Total regulatory adjustments applied to CET1
Common Equity Tier 1
12,602,602
234,669
18,856,422
5,986,556
-
(s)
(u)
(w)
(x)
37,680,249
808,994
557,864
-
(j) - (o)
(k) - (p)
(f)
{(h) - (r} * x%
{(l) - (q)} * x%
(d)
(ab)
-
(a) - (ac) - (ae)
-
(b) - (ad) - (af)
-
(i)
1,366,858
36,313,390
Additional Tier 1 (AT 1) Capital
31 Qualifying Additional Tier-1 instruments plus any related share premium
32
of which: Classified as equity
33
of which: Classified as liabilities
Additional Tier-1 capital instruments issued by consolidated subsidiaries and held by third
34
parties (amount allowed in group AT 1)
35
of which: instrument issued by subsidiaries subject to phase out
36 AT1 before regulatory adjustments
Additional Tier 1 Capital: regulatory adjustments
37 Investment in mutual funds exceeding the prescribed limit (SBP specific adjustment)
38 Investment in own AT1 capital instruments
39 Reciprocal cross holdings in Additional Tier 1 capital instruments
Investments in the capital instruments of banking, financial and insurance entities that are
40 outside the scope of regulatory consolidation, where the bank does not own more than
10% of the issued share capital (amount above 10% threshold)
Significant investments in the capital instruments issued by banking, financial and
41
insurance entities that are outside the scope of regulatory consolidation
Portion of deduction applied 50:50 to core capital and supplementary capital based on
42 pre-Basel III treatment which, during transitional period, remain subject to deduction from
tier-1 capital
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover
43
deductions
44 Total of Regulatory Adjustment applied to AT1 capital
45 Additional Tier 1 capital
46 Additional Tier 1 capital recognized for capital adequacy
Tier 1 Capital (CET1 + admissible AT1)
Tier 2 Capital
47 Qualifying Tier 2 capital instruments under Basel III
Capital instruments subject to phase out arrangement from tier 2 (Pre-Basel III
48
instruments)
Tier 2 capital instruments issued to third party by consolidated subsidiaries (amount
49
allowed in group tier 2)
50
of which: instruments issued by subsidiaries subject to phase out
General Provisions or general reserves for loan losses-up to maximum of 1.25% of Credit
51
Risk Weighted Assets
52 Revaluation Reserves eligible for Tier 2
53
of which: portion pertaining to Property
54
of which: portion pertaining to AFS securities
55 Foreign Exchange Translation Reserves
56 Undisclosed/Other Reserves
57 T2 before regulatory adjustments
Tier 2 Capital: regulatory adjustments
Portion of deduction applied 50:50 to core capital and supplementary capital based on
58 pre-Basel III treatment which, during transitional period, remain subject to deduction from
tier-2 capital
59 Reciprocal cross holdings in Tier 2 instruments
60 Investment in own Tier 2 capital instrument
Investments in the capital instruments of banking, financial and insurance entities that are
61 outside the scope of regulatory consolidation, where the bank does not own more than
10% of the issued share capital (amount above 10% threshold)
Significant investments in the capital instruments issued by banking, financial and
62
insurance entities that are outside the scope of regulatory consolidation
63 Amount of Regulatory Adjustment applied to T2 capital
64 Tier 2 capital (T2)
65 Tier 2 capital recognized for capital adequacy
66 Excess Additional Tier 1 capital recognized in Tier 2 capital
67 Total Tier 2 capital admissible for capital adequacy
TOTAL CAPITAL (T1 + admissible T2)
6,000,000
6,000,000
-
(t)
(m)
(y)
6,000,000
116,248
-
(ac)
-
(ad)
116,248
5,883,752
5,883,752
42,197,142
3,190,400
-
(n)
(z)
1,226,892
2,080,597
3,614,888
1,534,291
275,169
6,773,058
(g)
portion of (aa)
(v)
-
(ae)
-
(af)
6,773,058
6,773,058
6,773,058
48,970,200
1.4
Main Features of Regulatory Capital Instruments
Disclosure for main features of regulatory capital instruments
Main Features
Common Shares
Instrument
(PPTFC TFC V)
Instrument
(PPTFC TFC VI)
1
Issuer
Askari Bank - Public
Limited Company
Askari Bank - Public
Limited Company
Askari Bank - Public
Limited Company
2
Unique identifier (eg KSE Symbol or Bloomberg identifier etc.)
AKBL
NA
NA
3
Governing law(s) of the instrument
The Companies
Ordinance 1984 &
Stock Exchange
Regulations
The Companies
Ordinance 1984
The Companies
Ordinance 1984
Regulatory treatment
4
Transitional Basel III rules
NA
Tier 2
Additional Tier 1
5
Post-transitional Basel III rules
NA
NA
NA
6
Eligible at solo/ group/ group&solo
Solo and Group
Solo and Group
Solo and Group
7
Instrument type
Ordinary shares
Subordinated Debt
Instrument
Perpetual Debt
Instrument
8
Amount recognized in regulatory capital (Currency in PKR
thousands, as of reporting date)
9
Par value of instrument
Rs. 10 per Share
Rs. 5,000 per
Instrument
Rs. 1,000 per
Instrument
10
Accounting classification
Shareholder's equity
Liability - amortized
cost
Liability - amortized
cost
11
Original date of issuance
Year 1992
September 30, 2014
July 03, 2018
12
Perpetual or dated
Perpetual/ no Maturity Dated
Perpetual
NA
September 30, 2024
NA
NA
Yes
Yes
NA
September 30,
2019,Call would be
subject to SBP
approval and not less
than 30 days notice to
investors and security
trustee. Tax: as per
prevailing structure.
July 03, 2023,Call
would be subject to
SBP approval and not
less than 30 days
notice to investors and
security trustee. Tax:
as per prevailing
structure.
13
14
15
Original maturity date
Issuer call subject to prior supervisory approval
Optional call date, contingent call dates and redemption
amount
12,602,602
3,190,400
6,000,000
Disclosure for main features of regulatory capital instruments
Main Features
16
17
Subsequent call dates, if applicable
Coupons / dividends
Fixed or floating dividend/ coupon
Common Shares
Instrument
(PPTFC TFC V)
Instrument
(PPTFC TFC VI)
NA
Yes
Yes
NA
Floating
Floating
18
coupon rate and any related index/ benchmark
NA
Average Ask 6 month Average Ask 6 month
KIBOR + 1.2 %
KIBOR + 1.5 %
19
Existence of a dividend stopper
No
No
No
20
Fully discretionary, partially discretionary or mandatory
NA
Mandatory
Full Discretionary
21
Existence of step up or other incentive to redeem
No
No
No
22
Noncumulative or cumulative
Noncumulative
Cumulative
Non Cumulative
NA
Convertible
Convertible
23
Convertible or non-convertible
24
If convertible, conversion trigger (s)
NA
As deemed to be
triggered by SBP
As deemed to be
triggered by SBP
25
If convertible, fully or partially
NA
Fully or as deemed
appropriate by SBP
Fully or as deemed
appropriate by SBP
Dependent on target
market value of equity
per share on or before
the date of trigger.
Mandatory
26
If convertible, conversion rate
NA
Dependent on target
market value of equity
per share on or before
the date of trigger.
27
If convertible, mandatory or optional conversion
NA
Mandatory
28
If convertible, specify instrument type convertible into
NA
Common Equity Tier 1 Common Equity Tier 1
29
If convertible, specify issuer of instrument it converts into
NA
Askari Bank Ltd
Askari Bank Ltd
NA
Yes
Yes
30
Write-down feature
Disclosure for main features of regulatory capital instruments
Main Features
31
32
33
If write-down, write-down trigger(s)
If write-down, full or partial
If write-down, permanent or temporary
Common Shares
Instrument
(PPTFC TFC V)
Instrument
(PPTFC TFC VI)
NA
As deemed to be
triggered by SBP. Legal
basis is provided to
authorities to set trigger
as part of the terms of
contract.
As deemed to be
triggered by SBP. Legal
basis is provided to
authorities to set trigger
as part of the terms of
contract.
NA
As deemed to be
appropriate by SBP.
Legal basis is provided
to authorities to decide
as part of the terms of
contract.
As deemed to be
appropriate by SBP.
Legal basis is provided
to authorities to decide
as part of the terms of
contract.
NA
As deemed to be
appropriate by SBP.
Legal basis is provided
to authorities to decide
as part of the terms of
contract.
As deemed to be
appropriate by SBP.
Legal basis is provided
to authorities to decide
as part of the terms of
contract.
As deemed to be
appropriate by SBP.
Legal basis is provided
to authorities to decide
as part of the terms of
contract.
34
If temporary write-down, description of write-up
mechanism
NA
As deemed to be
appropriate by SBP.
Legal basis is provided
to authorities to decide
as part of the terms of
contract.
35
Position in subordination hierarchy in liquidation (specify
instrument type immediately senior to instrument
3rd, Subordinated
Debt being senior
2nd, Lenders and
Depositors being
senior
2nd, Lenders and
Depositors being
senior
36
Non-compliant transitioned features
No
No
No
37
If yes, specify non-compliant features
NA
NA
NA
1.5
Capital Requirement
2019
2018
Risk Weighted Assets
------------- Rupees in '000 -------------
Credit risk
i) On-Balance Sheet
Portfolios subject to standardised approach (comprehensive approach for CRM)
Claims on:
Sovereigns other than PKR claims
Public Sector Entities (PSEs)
Banks
Corporates
Retail portfolio
Residential mortgage finance
Listed equities and regulatory capital instruments
issued by others banks
Unlisted equity investments
Investment in the equity of commercial entities
Risk Weighted Assets
2019
2018
1,774,602
1,517,584
967,079
13,812,634
2,202,817
529,827
17,746,024
15,175,842
9,670,788
138,126,342
22,028,168
5,298,269
13,825,877
10,905,380
5,726,818
122,770,465
21,175,330
5,270,801
Significant investment and DTAs
Fixed Assets
Other Assets
Past Due Exposures
132,875
45,000
622,438
1,969,657
785,638
528,035
1,382,588
1,090,538
572,682
12,277,046
2,117,533
527,080
151,254
45,000
744,635
1,279,183
796,950
213,185
1,328,748
450,000
6,224,380
19,696,568
7,856,384
5,280,351
1,512,539
450,000
7,446,354
12,791,827
7,969,503
2,131,845
ii) Off-Balance Sheet
Non-market related
Market Related
5,336,944
223,091
5,577,468
121,169
53,369,437
2,230,906
55,774,675
1,211,689
587,197
950,588
61,103
89,138
821,173
66,876
5,871,974
9,505,880
611,029
891,384
8,211,731
668,759
4,563,524
3,935,659
45,635,240
39,356,590
36,610,633
45,763,291
31,809,157
37,852,897
366,106,330
366,106,330
318,091,569
318,091,569
Market risk
Portfolios subject to standardised approach
Interest rate risk
Equity position risk
Foreign exchange risk
Operational risk
TOTAL
GROSS TOTAL (including CCB)
Capital adequacy ratio
Required
Capital Adequacy Ratio
CET1 to total RWA
Tier-1 capital to total RWA
Total capital to total RWA
Gross Total Capital to total RWA (including CCB)
3
2019
6.00%
7.50%
10.00%
12.500%
Actual
2018
6.00%
7.50%
10.00%
11.900%
2019
9.92%
11.53%
13.38%
13.38%
2018
9.11%
10.92%
12.51%
12.51%
LEVERAGE RATIO
SBP vide BPRD Circular No. 06 dated August 15, 2013 introduced leverage ratio (Tier 1 Capital to total exposure) under Basel III Framework. Banks are required to
maintain minimum leverage ratio of 3% and to disclose the same from December 31, 2015. The leverage ratio is the ratio of Tier1 capital to total exposure, including offbalance sheet exposures adjusted byregulatory credit conversion factors.
The Bank's position under Basel III's third capital standard is as under:
2019
Tier I Capital
Total Exposure
Leverage Ratio
2018
Rupees in '000
42,197,142
34,726,788
1,222,565,769
1,157,808,940
3.45%
3.00%
LCR common disclosure template
(in local currency)
HIGH QUALITY LIQUID ASSETS
1 Total high quality liquid assets (HQLA)
CASH OUTLFLOWS
Retail deposits and deposits from small business cusmtomers
2 of which:
3
4
5
6
7
8
9
10
stable deposit
Yearly Average 2019
TOTAL UNWEIGHTED
VALUE (average)
a
b
TOTAL WEIGHTED
VALUE (average)
0
254743846.4
0
239,545,378.95
0
0
274,873,813.30
15,777,299.15
54,752,102.02
9,353,970.09
Less stable deposit
220,121,711.28
6,423,329.06
Unsecured wholesale funding of which:
431,726,211.75
160,469,537.71
-
Operational deposits (all counterparties)
Non-operational deposits (all counterparties)
Unsecured debt
139,611,537.73
27,300,540.05
20,857,999.98
-
Secured wholesale funding
Additional requirements of which:
Outflows related to derivative exposures and other collateral
11 requirements
12 Outflows related to loss of funding on debt products
13 Credit and Liquidity facilities
14 Other contractual funding obligations
15 Other contingent funding obligations
16 TOTAL CASH OUTFLOWS
CASH INFLOWS
17 Secured lending
18 Inflows from fully performing exposures
19 Other Cash inflows
20 TOTAL CASH INLFOWS
-
404,425,671.70
4,288,806.99
1,146,630.30
2,633,693.36
1,146,630.30
1,228,049.09
-
1,405,644.27
7,943,346.89
661,945.57
264,056,005.30
11,657,056.19
-
195,488,338.96
-
14,075,190.00
3,694,747.65
104,805,070.47
37,897,261.19
9,372,955.86
5,345,560.54
128,253,216.33
43,407,264.31
21 TOTAL HQLA
22 TOTAL NET CASH OUTFLOWS
#REF!
239,545,378.95
#REF!
152,412,055.06
23 LIQUIDITY COVERAGE RATIO
#REF!
157.17%
NSFR Disclosure
LR IX
unweighted value by residual maturity
(Amount in PKR in thousands)
No Maturity
< 6 months
weighted value
≥ 1 yr
6 months to < 1 yr
ASF Item
1
2
3
4
5
6
7
8
9
10
11
Capital:
Regulatory capital
Other capital instruments
Retail deposits and deposit from small business
customers:
Stable deposits
Less stable deposits
Wholesale funding:
Operational deposits
Other wholesale funding
Other liabilities:
NSFR derivative liabilities
All other liabilities and equity not included in other
categories
13 Total ASF
RSF item
12
14
15
16
17
18
Total NSFR high-quality liquid assets (HQLA)
Deposits held at other financial institutions for
Performing loans and securities:
Performing loans to non- financial corporate clients,
loans to retail and small business customers, and
loans to sovereigns, central banks and PSEs, of which:
20
With a risk weight of less than or equal to 35% under
the Basel II Standardised Approach for credit risk
21
Securities that are not in default and do not qualify
as HQLA including exchange-traded equities.
24
25
Other assets:
-
-
NSFR derivative liabilities before deduction of
variation margin posted
27
All other assets not included in the above categories
28
29
30
Off-balance sheet items
Total RSF
Net Stable Funding Ratio (%)
47,670,645.88
47,670,645.88
-
54,026,935
30,927,984
190,050,664
267,378,558
-
11,813,482
42,213,453
153,264,825.17
5,555,851
25,372,133
15,424,159.30
37,382,769
152,667,896
284,978,492
53,883,635
213,494,923
347,674,758
4,575,595.00
30,549,216.15
10,846,993.83
10,892,490.85
1,146,630.30
16,315,987.77
-
4,575,595.00
30,549,216.15
10,846,993.83
10,892,490.85
16,315,987.77
679,039,949.89
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
6,892,977.55
993,724.45
188,194,722.40
38,343,962.58
106,785,971.11
3,123,184
3,943,351
232,402,833.53
10,591,237.69
2,250,654.80
4,539,610.14
7,253,623.19
177,603,484.71
36,093,307.78
102,246,360.97
193,757,803.07
44,041,003.43
28,626,652.23
3,252,652.98
-
2764755.03
127,881,513.01
-
Physical traded commodities, including gold
Assets posted as initial margin for derivative
contracts
NSFR derivative assets
26
-
-
Performing loans to financial institutions secured by
Level 1 HQLA
Performing loans to financial institutions secured by
non-Level 1 HQLA and unsecured performing loans
to financial institutions
19
22
23
47,670,645.88
47,670,645.88
-
-
-
1,486,253.86
339,623.56
229,326.06
229,326.06
46,515,172.29
9,722,375.35
118,033,362.28
127,312,563.39
229,224,531.16
318,159,106.88
70,868,705.47
30,912,617
398,263,579.46
170.50%